Kumar Motors vs The Assistant Commissioner (CT)

M. Jaichandren, J.—Heard the learned Counsel appearing for the Petitioner and the learned Government Advocate, appearing for the Respondent.

At this stage of the hearing of the writ petition, the learned Counsel appearing for the Petitioner had submitted that the documents, sought for by the Petitioner, had been furnished to the Petitioner, by the Respondent, on 24.5.2011. Therefore, the impugned order passed by the Respondent, on 2.2.2011, may be set aside and an opportunity be given to the Petitioner to file its objections to the notice, dated 8.11.2010, issued by the Respondent, under the relevant provisions of the Tamilnadu General Sales Tax Act, 1959, in respect of the assessment year, 2002-2003.

The learned Counsel appearing on behalf of the Petitioner had further submitted that the Petitioner may be permitted to file its objections, within a specified period and the Respondent may be directed to pass an appropriate order, after considering the objections raised by the Petitioner and after an opportunity of hearing is given to the Petitioner.

The learned Counsel appearing on behalf of the Respondent has no objection for this Court passing such an order.

In such circumstances, the impugned order of the Respondent, dated 2.2.2011, is set aside. The Petitioner is permitted to file its objections to the notice, dated 8.11.2010, issued by the Respondent, in respect of the assessment year 2002-2003, within a period of two weeks from the date of receipt of a copy of this order. On receipt of such objections, from the Petitioner, the Respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, after giving an opportunity of hearing to the Petitioner, within a period of eight weeks thereafter.

The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.